https://www.taxtmi.com/highlights?id=98767 Section 149 of the Customs Act governs amendment of shipping bills, and where the statute does not prescribe a limitation period, a departmental circular cannot impose a three-month bar to curtail that right. The Tribunal was therefore justified in rejecting the delay objection and permitting amendment. The Court also held that the mistaken entry of export scheme code was a clerical error, since DFIA applications, file numbers and shipping bills already reflected DFIA exports. On that record, the request was only to correct an inadvertent code error, not to effect a barred conversion of scheme, and the first proviso to Section 149 did not apply. The Tribunal's order was upheld. en-us Tue, 14 Apr 2026 08:03:25 +0530 Tue, 14 Apr 2026 08:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98767 Section 149 of the Customs Act governs amendment of shipping bills, and where the statute does not prescribe a limitation period, a departmental circular cannot impose a three-month bar to curtail that right. The Tribunal was therefore justified in rejecting the delay objection and permitting amendment. The Court also held that the mistaken entry of export scheme code was a clerical error, since DFIA applications, file numbers and shipping bills already reflected DFIA exports. On that record, the request was only to correct an inadvertent code error, not to effect a barred conversion of scheme, and the first proviso to Section 149 did not apply. The Tribunal's order was upheld. Highlights Customs Tue, 14 Apr 2026 08:03:25 +0530 https://www.taxtmi.com/highlights?id=98767